This study aims to examine the perception of government employees about the association of the culture of compliance in information technology (IT) on the service quality, accountability, and transparency through effective IT governance (ITG) as an intervening variable. This study was carried...

In May, the EU Commission presented its proposal for the EU budget for 2021 to 2027-a period of change for the EU. Not only will Great Britain's exit from the Union leave a significant hole in the budget, but at the same time the budget must cover a vast range of additional requirements. Current...

Die EU-Kommission hat im Mai ihren Entwurf zu den EU-Finanzen für die Jahre 2021 bis 2027 vorgestellt - also für eine Zeit, in der nicht nur aufgrund des Austritts von Großbritannien erhebliche Beitragseinnahmen wegfallen, sondern in der die EU auch enormen zusätzlichen Anforderungen...

The paper tries to shed some light on the problems of centralization and decentralization within an economic union and the federal member states. Integration and decentralization are not opposite policy strategies but both meaningful if the single public goods and services supplies are analyzed...

The recent process of political and economic transformation in eastern European countries has not only contributed to the decentralisation of political structure but also significantly enhanced the fiscal autonomy of municipalities in these countries. In this context many similar types of public...

The recent surge in competition between state and private firms in global markets calls for a reflection on how to minimise any potentially distortionary effects on international trade and investment created by state enterprises while at the same time restraining any undue protectionist policy...

Intergovernmental transfers can be either conditional or unconditional with regard to the autonomy of local governments in spending such financial means. Although fiscal decentralisation has recently been quite pronounced in Eastern European transition countries, the dominance of a purpose- and...

The idea of fiscal decentralisation has become increasingly fashionable world-wide. But every country has unique features of the intergovernmental fiscal system. In general municipal expenditures are rapidly growing in European countries. On the other hand local tax increases are not easily...

The recent process of political and economic transformation in eastern European countries has not only contributed to the decentralisation of political structure but also significantly enhanced the fiscal autonomy of municipalities in these countries. In this context many similar types of public...